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The antibiotic susceptibility profile of microorganisms associated with Akwa Ibom State University waste dumpsite was assessed using standard analytical and microbiological techniques. The samples were collected at two different depths from the waste dumpsite 0-15cm and 15-30cm. The microbial counts ranged from 9.6×105 to 2.01×106 cfu/g for total heterotrophic bacteria, 7.0×105 to 1.3×106 cfu/g for total actinomycetes count, and 5.5×105 to 1.2×106 cfu/g for total fungal count. A total of nine bacterial genera were isolated which include: Staphylococcus sp., Pseudomonas sp., Bacillus sp., Listeria sp., Streptococcus sp., Escherichia sp, Klebsiella sp., Serratia sp., and Proteus sp. while six species of fungi were isolated, and they include, Mucor sp., Rhizopus sp., Aspergillus sp., Cladosporium sp., Penicillium sp., and Fusarium sp. The physicochemical properties of the waste dumpsite revealed a temperature range between 35°C - 36.50°C which enhances the growth of mesophilic organisms, and pH of 4.50 - 6.60 which is acidic. The heavy metal concentration revealed increased amount of zinc (598.12) and manganese (571.23) and lowest in cadmium (1.02). The susceptibility profile revealed that Ciprofloxacin (>21), Levofloxacin (>17) and Gentamycin (>15) produced the highest bacterial zone of inhibition except Staphylococcus species which revealed maximum resistance (70%) to the different antibiotics used. Almost all the isolates were resistant to Ampiclox, Erythromycin and Amoxil. The high microbial counts and the isolated microorganisms is an indication that waste dumpsite is a reservoir and a major health and environmental threat.

ABSTRACT<br><br><br> Jam is a gelatinized fruit product prepared by fruit pulp, sugar, acid and pectin .This study focused on the consumer acceptability and quality evaluation of coconut-date jam developed from varying ratios of date palm fruit and coconut milk, with sugar and pectin as additives. The project aimed to assess the proximate composition, physicochemical attributes, antioxidant activity, microbial load, and sensory qualities of five formulated jam samples labeled as D100, D60C10S30, D50C20S30, D40C30S30, and D30C40S30. Proximate analysis showed significant variation among samples. D30C40S30. (30% date, 40% coconut, 30% sugar) exhibited the highest protein (16.14%), fat (9.33%), and fiber content (1.72%), attributed to the higher inclusion of coconut. Conversely, D100, (100% date) had the highest moisture (56.83%) and carbohydrate (65.78%) contents but the lowest protein (1.79%) and fat (0.36%) levels. Physicochemical analysis revealed that pH ranged between 6.56 and 6.87 across samples, and total soluble solids (TSS) ranged from 62.32 to 64.63°Brix.Titratable acidity was low in all formulations, suggesting mild acidity. Viscosity measurements showed an increase with higher coconut content due to the fibrous nature of coconut pulp, enhancing consistency. The color of the jams varied significantly, with samples containing more coconut showing greater lightness and appeal. The antioxidant activity, measured through DPPH radical scavenging assay, ranged from 13.90 to 19.33 mg GAE/g, in which sample D30C40S30 had the highest value indicating synergistic effects between coconut and date bio-actives. Microbial analysis demonstrated acceptable safety levels across all samples, with D100 showing the least bacterial and fungal growth due to the antimicrobial properties of dates. Sensory evaluation conducted with 30 semi-trained panelists highlighted D30C40S30 as the most preferred sample in all attributes, including color, taste, texture, aroma, and overall acceptability. This was attributed to the balance between the creamy texture from coconut and the natural sweetness from dates. Statistical analysis confirmed that differences among samples were significant (p ≤ 0.05). Overall, the study demonstrated the potential of coconut-date jam as a nutritious, shelf-stable, and consumer-acceptable product that utilizes locally available agricultural produce, minimizes post-harvest losses, and supports food innovation in functional fruit-based spreads.

Abstract<br><br> The study examined the effect of corporate Value added tax on the of manufacturing industries in Nigeria. Objectives of the Study were to determine the effect of Value added tax on NPM, ROE, and Gross Profit Margin and identify the relationship between corporate Value added tax and profitability. The theoretical reviews of the study are the ability-to-pay theory, Walker's theory of profit, the innovations theory of profits. The ability-to-pay theory of taxation states that taxes should be levied based on income, with higher earners paying a larger portion. This theory aligns with the principle of progressive taxation, fairness, and equity. The innovations theory of profits explains that profits arise from successful innovations, either by reducing production costs or increasing product demand. These innovations are temporary as they are eventually imitated by competitors, leading to profit decline. Patents can extend this profit period. Walker's theory of profit, also known as the rent theory, views profit as a rent for an entrepreneur's differential ability compared to others. Similar to land rent, it's the difference between the least and most efficient "entrepreneurs." This theory suggests that profit depends on the uniqueness of an entrepreneur's skills and abilities.<br><br> This research work utilizes a descriptive research design which is ex-post facto nature, relying on secondary data obtained after the occurrence of the event which the researcher has no control over. Both inferential and descriptive statistics are relied on to the Effect of value-added tax on the profitability performance of the manufacturing firms in Nigeria. Descriptive statistics helped to describe and understand the characteristics of the variables used in the study while inferential statistics assist in establishing a causal relationship between the variables of study namely: inventory and labour cost proxies and Profitability proxy.<br><br> The complete set of elements on which the study is centered is referred to as the study's population. The population of this study was made up of the 32 manufacturing companies in Nigeria as of the 31 of December, 2022.<br><br> The study found no statistically significant evidence that company Value added tax has an effect on NPM. Similar to NPM, the study revealed no statistically significant relationship between company Value added tax and ROE. Interestingly, the study found a negative relationship between company Value added tax and GPM, indicating that higher corporate taxes might lead to lower gross profit margins. However, this relationship was not statistically significant.

ABSTRACT<br><br><br><br><br><br><br><br><br><br><br><br> In recent times, private and public organizations, in Nigeria have been faced with cases of financial crisis, which have resulted in most of the organization. Obviously, the cases of financial crisis in our private and public sector have been attributed to be unrecognized in nature and total negligence of the role of accounting in our private and public organizations. This research work will look at the role of accounting in the control of private and public sectors in Nigeria. It will try to analyzes the implication of applying the accounting principles in our private and public organizations and then look at how these principles confirmed the operation of the private and public sectors of the organization in Nigeria.

The researcher observed the attitudes of students towards their peers with special needs in the educational setting.. Therefore, the research investigated the attitudes and perceptions towards the students with special needs in Federal University Dutsinma, Katsina State. Three research questions guided the study. The research made used of survey design. 20 respondents were randomly selected in the department of Administration and Planning under the Faculty of Education in Federal University Dutsin-ma Katsina State. Mean was used for analyzing the research questions. The findings revealed that the attitude and perception of students towards peers with special needs contribute to the performance of the special need. Positive attitudes will serve as encouragement and vice versa. Also, the findings revealed that most students haven’t interact with special needs student before coming to the university but the inclusion of special education in the curriculum has modified their perception towards students with special needs and helped to see the challenges they face and how these challenges can be solved. Based on this, it was recommended among students in of Administration and Planning in Federal University Dutsin-ma Katsina State and other places that there should be awareness about the uniqueness of these students, there should be more exposure of regular teachers to the nature and demands of special needs.

Abstract<br><br><br> This study explores the integration of Nigeria's rich indigenous art forms into operatic set design, using Baba Danlami's opera _Durojaiye_ as a case study. Set design in opera serves as a dynamic tool shaping audience perception of the narrative by establishing mood, atmosphere, and cultural context. In Nigeria, with its diverse cultural heritage of wood carvings, textiles, bronze sculptures, beadwork, and traditional architecture, operatic set design presents an opportunity to draw from these aesthetic and symbolic resources. Despite this potential, indigenous elements remain underexplored in modern operatic practice. This research aims to bridge the gap between Nigeria's artistic heritage and contemporary opera by examining how indigenous art forms can enhance storytelling, deepen audience engagement, and reaffirm cultural identity in a globalized world through the lens of Durojaiye.<br><br><br> In conclusion, integrating Nigeria's indigenous art forms into operatic set design, as explored through Baba Danlami’s Durojaiye holds significant potential for enriching the operatic experience. By weaving elements like Yoruba adire textiles, carved wooden masks, and other traditional motifs into set design, opera can deepen cultural resonance, enhance storytelling, and foster a stronger connection with audiences. This approach not only reaffirms the cultural identity of Nigerian opera but also contributes to a more inclusive and globally enriched operatic landscape. Ultimately, embracing indigenous art in operatic set design can pave the way for more culturally nuanced and impactful performances.

ABSTRACT <br><br> Many heavy metals are essential nutrients required for various biological processes, but can be toxic at a higher level. The fish and sediments were collected from Okrika River in Okrika Local Government Area, River State, Nigeria. They were washed, dried and powdered for digestion. They were analyzed using Atomic Absorption Spectrophotometry (AAS). The Mean Heavy metal concentration for Cobalt, Cadmium, Chromium, Lead, Manganese and Nickel were all below the World Health Organization (WHO) Standard, with the value of lead (pb) not being detected. However the resultant concentration is as follow: Mn> Ni> Cr> Co> Cd> Pb. Therefore the fishes from this river are edible and will cause no pathologic effects to man if consumed.

This study reviews the environmental effects of landfill leachate, a hazardous byproduct of waste decomposition that significantly threatens soil and water quality. Utilizing Aspen Adsorption software, the study models the adsorption process which is used for treating leachate contaminants. Key parameters, such as breakthrough and saturation times, were seriously analyzed across bed heights and flow rates to evaluate their impact on adsorption efficiency. For example, for the removal of heavy metals such as Zinc, the breakthrough and saturation time at 0.015l/min flow rate was noted as 48secs and 5200secs, while for Iron, it was noted as 60.8secs and 106secs and for Nickel, 47.6secs and 91.2secs. Adsorption in the experimental data correlated with the simulated data, which stated the adsorption of Zinc was higher than that of Iron and then Nickel. These findings show the critical role of adsorption in safeguarding groundwater and soil, providing knowledge into adsorbent performance and establishing a good framework for effective leachate treatment systems. The study talks about the importance of optimizing operational conditions to improve treatment efficiency and shows the need for further research on various adsorbents. Joint efforts with environmental agencies could improve practical applications, creating a way for sustainable landfill management. Dealing with the adverse effects of landfill leachate through continued research and design is essential for promoting environmental health and ensuring compliance with regulatory standards. Future research should expand on these findings by making use of additional factors such as temperature and pH and examining a wide range of adsorbents. This detailed approach will provide deeper knowledge and more effective solutions for leachate treatment, ultimately contributing to the protection of our environment and the promotion of public health.